The tariff classification of tuna salad from Thailand

NY 885607 June 23, 1993 CLA-2-20:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 2005.90.9500 Mr. Lone Westerboe Golden Beach, Inc. P.O. Box 91-1130 Commerce, CA 90091 RE: The tariff classification of tuna salad from Thailand Dear Mr. Westerboe: In your letter dated April 26, 1993, you requested a tariff classification ruling. Samples and an ingredients breakdown accompanied your letter. One sample was opened, examined, and disposed of. The second sample was forwarded to the U.S. Customs laboratory for analysis. Sunny Sea Exotic Tuna Salad is a prepared, ready-to-eat food product consisting of tuna fish and whole and chopped vegetables and plant parts, in a liquid medium, put up for retail sale in metal cans with pull-off lids. Each container holds 6.5 ounces, net weight (4.2 ounces, drained weight). The salad is composed of 30.23 percent water, 11 percent tuna meat, 10 percent sweet corn, 10 percent carrots, 8 percent baby corn, 8 percent French beans, 7 percent onions, 5 percent green peas, 4 percent red kidney beans, 4 percent sweet peppers, 3 percent vinegar, 1 percent salt, and less than one percent each of salt and citric acid. Laboratory analysis found the product to contain less than .4 percent acetic acid. The applicable subheading for the salad will be 2005.90.9500, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...other vegetables and mixtures of vegetables...other. The rate of duty will be 17.5 percent ad valorem. Articles classifiable under subheading 2005.90.9500, HTS, which are the products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport